UBS AG and billionaire Igor Olenicoff are scheduled to clash in court over his claim that the bank bears blame for his failure to declare $200 million in offshore accounts on U.S. tax returns.

Olenicoff, 69, a real-estate developer, pleaded guilty in 2007 to filing a false tax return, admitting he didn’t tell the Internal Revenue Service about his offshore accounts for seven years. He was sentenced to two years’ probation and ordered to pay $52 million in back taxes, fines and penalties.